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Agenda Item No 11

The Vale of Glamorgan Council


Audit Committee 19th September 2018


Report from the Operational Manager - Audit as the Head of Audit


Progress against the Audit Risk Based Plan 2018-19


Purpose of the Report

  1. To provide Members with a position statement on progress being made against the audit work that was included and approved within the 2018-19 Internal Audit Annual Risk Based Plan.


  1. THAT Members note the content of the report and the progress made

Reasons for the Recommendations

  1. To keep the Audit Committee informed.


  1. In accordance with the Public Sector Internal Audit Standards, the Head of Audit is responsible for developing a risk-based annual audit plan which takes into account the Council's risk management framework.  Within the Standards there is also a requirement for the Head of Audit to review and adjust the plan, as necessary, in response to changes in the Council's business, risks, operations, programs, systems, controls and resources.  The Head of Audit must also ensure that Internal Audit resources are appropriate, sufficient and effectively deployed to achieve the approved plan.
  2. The 2018/19 Internal Audit Plan was submitted to the Audit Committee for consideration and approval on the 1st May 2018.  The Plan outlined the assignments to be carried out and their respective priorities.

Relevant Issues and Options

  1. The Plan provided for a total of 1,350 audit days to cover the period April 2018 to March 2019.  These days were split into those reviews considered to be Priority One and those considered to be Priority Two with the aim of completing the whole plan by the end of the financial year.
  2. Actual progress against the 2018/19 Risk Based Plan is attached at Appendix A and further information is attached at Appendix B which details those reviews which have not yet been allocated in the respective quarter and those reviews which have been brought forward from future quarters.
  3. In order to assist with the effective monitoring of the annual risk based plan, further information is attached at Appendix C which details all those reviews which have been completed during the period and performance.
  4. At present the overall structure of the Section continues to be based on 14 Full Time Equivalent (FTE) employees.  As previously reported, the Section continues to carry vacant posts, however the recent recruitment campaign has proved to be extremely successful in so much as the Section has  managed to fill all but half a vacant post within the Auditors grade and recruited another Senior Auditor.  The Section has once again commissioned the services of the South West Audit Partnership in order to address in part some of the shortfall in days necessary to complete the plan; this is likely to continue during the first half of this Financial Year.

Resource Implications (Financial and Employment)

  1. None directly from this report.

Sustainability and Climate Change Implications

  1. None directly from this report.

Legal Implications (to Include Human Rights Implications)

  1. None directly from this report.

Crime and Disorder Implications

  1. Pursuing initiatives to prevent, detect and deter crime is encompassed within the terms of reference under which the audit function operates.

Equal Opportunities Implications (to include Welsh Language issues)

  1. None directly from this report.

Corporate/Service Objectives

  1. The work of audit is intended to assist in the achievement of all corporate and service objectives.

Policy Framework and Budget

  1. The proposals in this report are in accordance with the policy framework and budget.

Consultation (including Ward Member Consultation)

  1. No further consultation is proposed

Relevant Scrutiny Committee

  1. Corporate Performance and Resources

Background Papers


Contact Officer

Helen Smith - Operational Manager - Audit   

Officers Consulted


Responsible Officer:

Carys Lord - Head of Finance / Section 151 Officer